| Jamie Macdougall Limited | Arts & recreation | 2002 |
| Jamie Robertson Joiners Ltd | Manufacturing | 2016 |
| Jane Whitham Interiors Ltd | Professional & scientific | 2016 |
| Janford Shipping LP | | 2016 |
| Jannas Shop Ltd | Wholesale & retail | 2022 |
| JBL Decorators Ltd | Construction | 2024 |
| Jbmspirits Ltd | Professional & scientific | 2024 |
| JC Associates OIL and GAS Safety Ltd | Mining & quarrying | 2024 |
| JC Autobody Ltd | Wholesale & retail | 2022 |
| JCC Group Limited | Manufacturing | 2016 |
| JCO Contracts Ltd | Transport & logistics | 2024 |
| Jcunningham Rope Access Ltd | Mining & quarrying | 2017 |
| JD Mackenzie Limited | Construction | 2022 |
| JDC Joinery Ltd | Manufacturing | 2025 |
| Jeevi Property Limited | Real estate | 2023 |
| Jeff Buchan Hair & Beauty Ltd | Other services | 2013 |
| Jellagen Limited | Professional & scientific | 2013 |
| Jellagen Pharma Limited | Professional & scientific | 2024 |
| Jemc Solutions Ltd | Professional & scientific | 2025 |
| Jennifer Morrison Flowers Limited | Wholesale & retail | 2009 |
| Jenniflower Photography Limited | Professional & scientific | 2017 |
| Jewellery by Design Linlithgow Ltd | Wholesale & retail | 2017 |
| JF and CC Investments Limited | Financial services | 2026 |
| JFS Consult LP | | 2017 |
| Jglen Limited | Financial services | 2023 |
| JH Heat Services Limited | Construction | 2012 |
| JHW Logistics Ltd | Information & communication | 2012 |
| JI Property (Scotland) Ltd | Real estate | 2024 |
| JI Structures Ltd | Professional & scientific | 2025 |
| Jinet's Hoose Limited | Hospitality | 2022 |
| Jintz Express Ltd | Hospitality | 2025 |
| JJ Food & Services Ltd | Transport & logistics | 2025 |
| Jjaal Property Management Ltd | Households | 2021 |
| JJG Ltd | Wholesale & retail | 2025 |
| Jjjkorat Ltd | Professional & scientific | 2023 |
| Jjnc Property Limited | Households | 2026 |
| JJS Construction Services Limited | Professional & scientific | 2019 |
| JJS Surfacing Ltd | Construction | 2021 |
| JK Decorators Ltd | Construction | 2004 |
| JK Tree Limited | Agriculture & fishing | 2016 |
| Jkhairline Ltd | Wholesale & retail | 2017 |
| JL Investments, LP | | 2017 |
| JM Entertainment (Scotland) Ltd | Arts & recreation | 2023 |
| JM Safety Services Limited | Professional & scientific | 2017 |
| JM Sprays Ltd | Other services | 2025 |
| JM Trading & Sales Ltd | Wholesale & retail | 2026 |
| Jmac Fitness & Nutrition Ltd | Arts & recreation | 2019 |
| JMC Commercial Services Ltd | Manufacturing | 2026 |
| Jmcguire Ltd | Mining & quarrying | 2023 |
| Jmps Property Ltd. | Real estate | 2014 |
| JMR Plumbing Services Ltd | Construction | 2019 |
| JMR Renewable Services Ltd | Construction | 2025 |
| JNJ Escapes Limited | Administrative & support | 2017 |
| Joanie's Music Ltd | Wholesale & retail | 2019 |
| John Aitken Limited | Administrative & support | 2007 |
| John Buchanan (Accounting Services) Limited | Professional & scientific | 2003 |
| John Callum Ltd. | Wholesale & retail | 1999 |
| John Colquhoun Joinery Ltd | Construction | 2026 |
| John Gerrard Consulting Ltd | Professional & scientific | 2021 |
| John Graham (Metals) Limited | Water & waste | 2004 |
| John Graham (Skip Hire) Limited | Water & waste | 2020 |
| John Graham (Storage) Ltd | Transport & logistics | 2023 |
| John Graham (Waste) Limited | Water & waste | 2020 |
| John Mcfarlane Limited | Transport & logistics | 2025 |
| John Scott Davidson Limited | Financial services | 2010 |
| Johnston Property Maintenance Ltd | Construction | 2006 |
| Jomi Group Ltd | Extraterritorial | 2025 |
| Jomobe Ltd | Professional & scientific | 2003 |
| Jordan Cleaning Services Limited | Administrative & support | 2025 |
| JR Newton Medical Ltd | Health & social care | 2019 |
| JRM Contracting Limited | Agriculture & fishing | 2019 |
| JRS Property Contracts (Scotland) Ltd | Construction | 2025 |
| Jrtr Property Ltd | Real estate | 2026 |
| Jscott 222 Company Limited | Professional & scientific | 2023 |
| JSD (the Thistle) Ltd. | Hospitality | 2011 |
| JSS Training Services (Scotland) Ltd | Education | 2018 |
| JT & KA Property Limited | Real estate | 2025 |
| Jtag COX LLP | | 2020 |
| JTM Plumbing & Heating Ltd | Construction | 2019 |
| Julia Grant Interiors Ltd | Professional & scientific | 2013 |
| Junior Estates Limited | Real estate | 2001 |
| Juniper and Peat Ltd | Wholesale & retail | 2017 |
| Juniper Property Services Limited | Hospitality | 2023 |
| Just Precious Gems Ltd | Arts & recreation | 2024 |
| JW Supply Solutions Ltd | Wholesale & retail | 2025 |
| Jwht Ltd | Financial services | 2025 |
| J’S Gems Ltd Ltd | Wholesale & retail | 2025 |
| K & J (Accountancy) Ltd | Professional & scientific | 2021 |
| K Barr & Sons Limited | Construction | 2016 |
| K Branch LP | | 2016 |
| K D L Care Limited | Administrative & support | 2012 |
| K Dodds Property Ltd | Real estate | 2024 |
| K E Properties Limited | Real estate | 2001 |
| K Park Painters & Decorators Ltd | Construction | 2012 |
| K Purewal Holdings Ltd | Real estate | 2025 |
| K.B. Trees & Hedges Ltd | Administrative & support | 2017 |
| K.West Limited | Financial services | 2016 |
| K3NT Limited | Mining & quarrying | 1999 |
| K9 Ethical Handling Ltd | Hospitality | 2025 |
| K9 First AID Ltd | Education | 2018 |